Prepare the stockholders' equity section of Headland Corporation's balance sheet as of December 31,2020 . (Enter account nome only and do not provide descriptlve information) On January 5, 2020, Headland Corporation received a charter granting the right to issue 4,800 shares of $100 par value, 8% cumulative and nonparticipating preferred stock, and 46,600 shares of $10 par value common stock. It then completed these transactions. Jan. 11 Issued 19,200 shares of common stock at $14 per share. Feb. 1 Issued to Sanchez Corp. 4,100 shares of preferred stock for the following assets: equipment with a fair value of $54,700; a factory building with a fair value of $156,000; and land with an appraised value of $293.000. July 29 Purchased 1,700 shares of common stock at $17 per share. (Use cost method.) Aug. 10 Sold the 1,700 treasury shares at $15 per share. Dec. 31 Declared a $0.40 per share cash dividend on the cormmon stock and declared the preferred dividend. Dec.31 Closed the income Summary account. There was a $181,300 net income